Novelty 15 - Revised Court Fees ~ U-Tax Blog

Friday, October 13, 2017

Novelty 15 - Revised Court Fees

Co-authored by Anton Havryk

This article continues a series of publications on the most striking changes in the new version of the Code of Administrative Procedure of Ukraine for the purposes of tax litigation.

What follows is the overview of the fifteenth most significant change, in our opinion,  attributable to revised amounts of court fees.

Firstly, a long-awaited change is planned which is the introduction of a threshold for court fees payable on filing complaints of a pecuniary nature with courts of first instance by legal entities and governmental agencies. The threshold will be fixed at a fairly high level of 350 subsistence minimums for employable persons.
Secondly, the  rates of court fees expressed as the percentage of the amount of a complaint will somewhat increase. Complaints of a pecuniary  nature submitted by legal entities and governmental agencies will attract a 2% court fee as against a 1.5% court fee in existence as of now. The amount of a court fee for lodging an appeal with a court of appeal will be 150% of the amount of the court fee paid during the filing of the complaint with the court of first instance (as against 110% as of today), and a court fee for filing an appeal with the court of cassation will be 200% as against 120% as of today.  

* - As of September 2017, a subsistence minimum for employable persons amounts to UAH 1,684.

** - Photo from

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